Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

Ergänzend zu den Beiträgen im ifo Schnelldienst 23/2007 sieht Stefan Sell unabhängig von der Frage der Laufzeit der Versicherungsleistung bei den Arbeitsmarktreformen im Kontext der Agenda 2010 das zentrale Dilemma in der Einseitigkeit dieser Reformen. Es wurde, seiner Meinung nach,...

In this paper, the authors present a new approach to estimate the impact of a minimum wage on the labor market of the construction sector in Germany. Instead of estimating the effect on employment, the authors focus on the change of prices on a firm level in order to differentiate between a...

Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...